Search on Others Can’t Extend Reassessment Limit Without Assessee-Specific Seized Material

E-Homes Infrastructure Pvt. Limited Vs DCIT (Delhi High Court) In this case before the Delhi High Court, the petitioner challenged an order dated 30.08.2024 passed under Section 148A(d) of the Income Tax Act, 1961, along with a notice issued under Section 148 for Assessment Year 2016–17. The petitioner contended that the notice under Section 148 was issued beyond the period of limitation, as more than six years had elapsed from the end of the relevant assessment year. It was also argued that the issue was covered by a prior decision of the Court. Also Read SC Judgment in the case: Search on...